What a Diwali sale bill must show
Every tax invoice needs the Rule 46 fields in the table further down. On top of those, a Diwali sale bill needs:
| What to print | Why / source |
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| Each item on its own line with its own GST rate | Rule 46(l)-(m): rate and tax per item. Nil (clay diya, clay idols), 5% (sweets, agarbatti) and 18% (crackers, LED lights) can all sit on one tax invoice |
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| Weight with every loose sweet line | Rule 46(i): quantity and unit, such as 0.75 kg of kaju katli |
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| Taxable value after the festive discount | Rule 46(k): taxable value taking the discount into account |
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| Gift box: one price or itemised | CGST Act s.8(b): a mixed supply sold for one price is taxed at the highest rate of any item in it |
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| FSSAI number if you sell sweets | FSSAI order of 8 June 2021, enforced from 1 January 2022 |
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The shop columns in this format
- Weight / pack: Mithai and dry fruits are sold by weight: 0.75 kg on the bill, not 1 pcs.
- Why this GST rate: A short note on each sample line (clay lamps: nil, fireworks: 18%) so a new cashier does not guess. Clear it or keep it.
- Disc. %: Festive offers line by line. Taxable value, CGST and SGST are worked out after the discount.
GST rates on the sample items
Rates in the sample are from the RichPOS GST rate list (Notifications 9/2025 and 10/2025-CT(Rate), in force from 22 September 2025): sweets 5%, clay diya nil, clay idols nil (metal idols 5%), agarbatti 5%, LED jhalar 18% and crackers 18%. The full list of 40 festive items is in GST rate on Diwali items. The sample gift box (kaju, badam, chocolates) has only 5% items, so the box is 5%; for its HSN, ask your CA.
Common mistakes on Diwali sale bills
- Charging GST on clay diyas or clay idols. Earthen lamps and clay idols are nil-rated (Notification 10/2025-CT(Rate), S. No. 151 and 152).
- Billing crackers or LED jhalar at 5% along with the sweets. Fireworks and light strings are 18%.
- Putting an 18% item in a one-price gift box and charging 5% on the box. A mixed supply takes the highest rate in it.
- Taking the discount off after GST. GST is charged on the value after the discount shown on the bill.
- Using last year's rates: candles, metal idols, dry fruits and chocolates came down to 5% from 22 September 2025.
How to use this format
- Download the format. Choose Excel (.xlsx) for automatic GST totals, Word (.docx) to edit the layout, or Print / Save as PDF to get the A4 sample as a PDF.
- Put in your shop details. Replace the sample shop name, address and GSTIN, and add your FSSAI lic./reg. no.
- Type over the sample items. Enter each item with its HSN, weight / pack, why this gst rate, quantity, rate, discount and GST rate. In Excel the taxable value, CGST, SGST or IGST and the total fill in by themselves.
- Print, sign and keep a copy. Print on A4 or save as PDF, sign it and keep the office copy with the next invoice number in your series.
Fields every GST tax invoice needs (Rule 46)
| Field | Rule |
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| Your name, address and GSTIN | Rule 46(a) |
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| Invoice number: consecutive, up to 16 characters, unique for the financial year | Rule 46(b) |
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| Date of issue | Rule 46(c) |
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| Buyer's name, address and GSTIN if registered; for an unregistered buyer, name and address when the value is ₹50,000 or more | Rule 46(d)-(f) |
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| HSN code of each item | Rule 46(g); digits per Notification 78/2020-CT |
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| Description, quantity and unit | Rule 46(h)-(i) |
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| Taxable value after discount | Rule 46(k) |
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| GST rate and amount: CGST + SGST, or IGST for another state | Rule 46(l)-(m) |
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| Place of supply for inter-state sales; reverse charge yes/no | Rule 46(n), (p) |
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| Signature of you or your authorised person | Rule 46(q) |
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Composition dealers and shops selling only exempt goods issue a bill of supply instead (Rule 49): change the title and remove the tax columns. Full field-by-field notes: GST invoice format.